1.audit 审计 z')zV oW,
2.attestation 鉴证 |4tnG& =
3.credibility 可信赖程度 tUR9ti
4.audit of financial statements 财务报表审计 y7x[noGtR
5.agreed-upon procedures 执行商定程序 \XI9 +::%
6.high levels of assurance 高水平保证 F A#?+kd
7.compilation 编制 SFd SA4D"
8.reliability 可靠性 MaX:o GF,
9.relevance 相关性 hExw} c
10.professional skepticism 职业谨慎 ^3:y<{J
11.objectivity 客观性 IC:wof "
12. professional competence 专业胜任能力 pHpHvSI
13.Senior/CPA-in-charge 项目经理 Jfkdiyy"
14.audit engagement letter 业务约定书 tEE1`10Mt
15.recurring audit 连续审计 vKCgtk
16.the client 委托人 zLa3Q\T
17.change CPA 更换注册会计师 FYtf<C+
18.the existing CPA 现任注册会计师 _a e&@s1
19.the successor CPA 后任注册会计师 3-T}8VsiP
20.the preceding CPA前任注册会计师 aTx*6;-PH
21.issue the audit report 出具审计报告 8iDg2_l`G
22.expert 专家 /V% ]lmxQ
23.the board of directors 董事会 l*+5WrOS
24.knowledge of the entity‘ s business 了解被审计单位情况 |0jmOcZF
25.assess material misstatement risks评估重大错报风险 H^e0fm
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 yX dJ5Me(T
27.a general knowledge of —— 初步了解―――的情况 V;V,G+0Re
28.a more knowledge of—— 进一步了解的情况 cx(W{O"Jb
29.the prior year‘s working papers 以前年度工作底稿 +uY)MExs2
30.minutes of meeting 会议纪要 `Rc7*2I)l
31.business risks 经营风险 ;N FTdP
32.appropriateness 适当性 1p[Z` m*9
33.accounting estimate 会计估计 ydyGPZ t
34.management representations 管理层声明 uDZ$'a
35.going concern assumption 持续经营假设 H"g$qSx
36.audit plan 审计计划 -#nfO* H}
37.significant audit areas 重点审计领域 SB 3= 5"q
38.error 错误 {#c* *' 4
39.fraud舞弊 i(k]}Di:
40.modified or additional procedures 修改或追加审计程序 =CE(M},d
41.misappropriation of assets 侵占资产 v\UwL-4[
42.transactions without substance 虚假交易 ~GWn >
43.unusual pressures 异常压力 ,z1fiq
44.the suspected noncompliance 涉嫌存在违法行为 g+-=/Ge
45.materialiy 重要性 -a}d
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46.exceed the materiality level 超过重要性水平 $m:4'r
47.approach the materiality level 接近重要性水平 :Gdfpz-{?
48.an acceptably low level 可接受水平 -p:X]Ov
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 F9|\(St &
50.misstatements or omissions 错报或漏报 f~3_Rv!
51.aggregate 总计 jb~/>I^1
52.subsequent events 期后事项 y@L-qO+{&
53.adjust the financial statements 调整财务报表 8> }^W
54.perform additional audit procedures 实施追加的审计程序 tv+H4/
55.audit risk 审计风险 _(q| W3
56.detection risk 检查风险 mu(EmAoenQ
57.inappropriate audit opinion 不适当的审计意见 Z !qH L$
58.material misstatement 重大的错报 z>f>B6
59.tolerable misstatement 可容忍错报 #jja#PF]7
60.the acceptable level of detection risk 可接受的检查风险
